- 3 -
administrative costs pursuant to section 74302 and Rule 231.3
The issues for decision are:
(1) Whether Sandra is the “prevailing party” for
purposes of section 7430--in particular:
(A) Whether respondent established that
respondent’s position was “substantially
justified”, within the meaning of section
7430(c)(4)(B)(i), or
(B) Whether Sandra submitted a “qualified offer”
withing the meaning of section 7430(g);
(2) Whether Sandra unreasonably protracted the
proceedings; and
(3) Whether Sandra’s claimed costs are unreasonable or
excessive.
We reach issues (2) and (3) only if Sandra prevails, in
whole or in part, on issue (1).
In her amendment to the motion, Sandra requested that we
“schedule an evidentiary hearing on this motion if deemed
necessary or if the Respondent and the Petitioners are unable to
2 Unless indicated otherwise, all section references are to
sections of the Internal Revenue Code of 1986 as in effect for
proceedings commenced at the time the petition in the instant
case was filed.
3 Unless indicated otherwise, all Rule references are to the
Tax Court Rules of Practice and Procedure.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011